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Operating Segments
 3 Months Ended
Mar. 31, 2023
Segment Reporting [Abstract]  
Operating Segments Operating Segments
The Company's operating segments consist of (1) Towers and (2) Fiber. The Towers segment provides access, including space or capacity, to the Company's more than 40,000 towers geographically dispersed throughout the U.S. The Towers segment also reflects certain ancillary services relating to the Company's towers, predominately consisting of site development services and installation services. The Fiber segment provides access, including space or capacity, to the Company's approximately (1) 120,000 small cells on air or under contract and (2) 85,000 route miles of fiber primarily supporting small cells and fiber solutions geographically dispersed throughout the U.S.
The measurements of profit or loss used by the Company's chief operating decision maker ("CODM") to evaluate the performance of its operating segments are (1) segment site rental gross margin, (2) segment services and other gross margin and (3) segment operating profit (loss). The Company defines segment site rental gross margin as segment site rental revenues less segment site rental costs of operations, excluding stock-based compensation expense, net and amortization of prepaid lease purchase price adjustments recorded in consolidated site rental costs of operations. The Company defines segment services and other gross margin as segment services and other revenues less segment services and other costs of operations, excluding stock-based compensation expense, net recorded in consolidated services and other costs of operations. The Company defines segment operating profit (loss) as segment site rental gross margin plus segment services and other gross margin, and segment other operating (income) expense, less segment selling, general and administrative expenses. All of these measurements of profit or loss are exclusive of depreciation, amortization and accretion, which are shown separately.
The following tables set forth the Company's segment operating results for the three months ended March 31, 2023 and 2022. Costs that are directly attributable to Towers and Fiber are assigned to those respective segments. Additionally, certain costs are shared across segments and are reflected in the Company's segment measures through allocations that management believes to be reasonable. The "Other" column (1) represents amounts excluded from specific segments, such as certain selling, general and administrative expenses, asset write-down charges, acquisition and integration costs, depreciation, amortization and accretion, amortization of prepaid lease purchase price adjustments, interest expense and amortization of deferred financing costs, net, gains (losses) on retirement of long-term obligations, interest income, other income (expense), and stock-based compensation expense, net and (2) reconciles segment operating profit (loss) to income (loss) before income taxes, as the amounts are not utilized in assessing each segment’s performance. The "Other" total assets balance includes corporate assets such as cash and cash equivalents which have not been allocated to specific segments. There are no significant revenues resulting from transactions between the Company's operating segments.
Three Months Ended March 31, 2023
Three Months Ended March 31, 2022
TowersFiberOtherConsolidated
Total		TowersFiberOtherConsolidated
Total
Segment site rental revenues$1,081 $543 $1,624 $1,075 $501 $1,576 
Segment services and other revenues146 3 149 163 3 166 
Segment revenues1,227 546 1,773 1,238 504 1,742 
Segment site rental costs of operations234 172 406 225 162 387 
Segment services and other costs of operations99 2 101 109 2 111 
Segment costs of operations(a)(b)
333 174 507 334 164 498 
Segment site rental gross margin847 371 1,218 850 339 1,189 
Segment services and other gross margin47 1 48 54 1 55 
Segment selling, general and administrative expenses(b)
31 49 80 28 47 75 
Segment operating profit (loss)863 323 1,186 876 293 1,169 
Other selling, general and administrative expenses(b)
$82 82 $74 74 
Stock-based compensation expense, net41 41 39 39 
Depreciation, amortization and accretion431 431 420 420 
Interest expense and amortization of deferred financing costs, net202 202 164 164 
Other (income) expenses to reconcile to income (loss) before income taxes(c)
5 5 45 45 
Income (loss) before income taxes$425 $427 
Capital expenditures$50 $279 $12 $341 $47 $222 $12 $281 
Total assets (at period end)$22,185 $16,091 $778 $39,054 $22,330 $15,839 $882 $39,051 
(a)Exclusive of depreciation, amortization and accretion shown separately.
(b)Segment costs of operations excludes (1) stock-based compensation expense, net of $8 million and $7 million for the three months ended March 31, 2023 and 2022, respectively, and (2) prepaid lease purchase price adjustments of $4 million for each of the three months ended March 31, 2023 and 2022. Segment selling, general and administrative expenses and other selling, general and administrative expenses exclude stock-based compensation expense, net of $33 million and $32 million for the three months ended March 31, 2023 and 2022, respectively.
(c)See condensed consolidated statement of operations and comprehensive income (loss) for further information.